Part of Treasury – in the House of Commons at on 15 September 2020.
Online shopping offers a range of choice and opportunities for many of my constituents and other people throughout the highlands and islands that they simply cannot get from local shops, but it often comes with the whammy of delivery charges that make the purchase itself look small, or a refusal to deliver at all. An online sales tax could be an opportunity to give a small tax break to those making online sales who deliver as a universal service with a single price across the whole country. Will the Minister consider that along with his other considerations?